Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment. Being aggrieved assessee filed appeal before us by challenging the order of section 263 of the Act. 5. The assessee had filed written submissions and paper book which was kept in the record. By perusal the assessment order, the relevant part of the order is reproduced as below:- “09. Since the assessee has himself tried to cover up this